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There are two labor insurance pension systems running in Taiwan at this moment in time; the labor insurance pension runs by the government, and the labor standards law pension system both old and new systems are the responsibility of the private companies. The labor insurance pension was introduced in 1950. Through the years due to the population ageing; people are living longer and having fewer children, the rapid changes of economy and etc. the original lump sum pension is no longer enough to sustain a standard of living for the worker-retirees. Moreover, the rate of the labor turnover is high for the reason that the majority of Taiwanese private companies are small to medium enterprises with the average life expectancy of around 13 years only. Therefore most of the workers who work for the private companies are not qualified to claim pensions after their retirements although they are covered by the labor standards law pension scheme. The pension provision intends to prevent poverty in old age but under this circumstance those retirees are not having their financial security in the old age and are creating social issues. To reinstate this issue, the labor insurance pension system has carried out by the government in January 2009, after a major update of the labor standards law pension system in July 2005, the method of repayment has changed from the defined benefit plan to the defined contribution plan in addition to allowing the qualifying years carry forward to the new employers when the workers change jobs. Furthermore, the pension repayment is revolutionized from a single lump sum payment to an individual retirement account system complemented by monthly repayments. All of these changes are to secure the worker-retirees financially in their old age. The objectives of this study disclose the transformations of the labor retirement insurance pension systems in Taiwan and the existing modification of the Labor Insurance Act, the benefits of the Labor Standards Act pension system along with the revised Labor Pension Act. A few important factors below have been concluded in this study after analysed the revise of pension benefits systems: First of all, the repayment has changed from a single lump sum payment to monthly repayments. Secondly, the method of repayment has changed from the defined benefit plan to the defined contribution plan. Finally is to determine who are safeguarded? The protection of the social insurance is not only for the small specific groups of people but the majority of individuals. As a result, nowadays the labor pension benefits systems in Taiwan have achieved the task of securing a standard living for the retired workers. The concept of this study is to learn the affect of the changing of the economic climate and increased life expectancy on the possible forthcoming pension¡¦s crisis followed by constructive proposals to anticipate the existing labor insurance pension systems meet the needs of the worker-retirees and achieve the objectives of sustainable management of the pension systems and maintain a secured society in Taiwan.

Despite the trillions of dollars spent over the past decades on foreign aid 80% of humanity still lives on less than $10 dollars a day. There is an alarming need to deliver quality healthcare services and products to developing countries. The healthcare industry for developing countries is estimated to be $202 million and growing exponentially. However, intrinsic obstacles have prevented companies from fully deploying solutions in these countries. With the emergence of Citizen-Sector Organizations companies now have an alley to create High Value Chains enabling companies to deliver solutions to developing countries. Thereby, increasing shareholder value and increasing the living conditions of global citizens. As citizens of developing countries have better health care they are better equipped to succeed economically and consume other services and products the company has to offer. This paper discusses how an engineering manager can increase shareholder value by aligning corporate responsibility with the company’s strategic goals by leveraging High Value Chains. Specifically this paper discusses how open source methodologies can be utilized to improve healthcare in developing countries while increasing shareholder value. / text

In recent years honeybees have attracted a great deal of attention, an attention that seems to be rather unlikely when one looks at the general relationship between humans and the environment, which is often taken for granted. This study aims to look into one kind of corporate initiative in urban apiculture to reconnect humans and nature again. In particular the focus is on motivation, implementation and the impact these initiatives have on sustainable development. A transdisciplinary approach has been adopted that combines different perspectives of beekeepers in the field, scholars and business. It is thereby important to note that adopting apiculture as part of a corporate sustainability strategy is a rather recent trend, which reflects both the scope and the results of the study. This study has found the primary motivation behind apiculture projects for corporations to be raising awareness about the fate of honeybees (Apis mellifera) and supporting honeybee population numbers. This also reflects in the impact on sustainable development. Not only does the urban environment offer an ideal habitat that shows benefits for honeybee health and their honey, but honeybees also benefit the urban environment through their pollination services. And although the connection between corporations and apiculture seems to be alien at first glance, benefits also extend to the corporations themselves, including a greater identification with the corporation by its employees, more cooperation both within one corporation and with other corporations and more publicity. Urban apiculture can thus help reconnecting society and nature in different ways. However, the greater the abundance of honeybees the more limited seem their benefits and initially positive impacts might even turn negative. To prevent this, the study therefore concludes that it is important to decide about the extent in which urban apiculture is adopted on a case by case basis that is possibly supplemented by planting additional forage.

Η παρούσα διπλωματική εργασία πραγματεύεται το θέμα της Εταιρικής Κοινωνικής Ευθύνης, μιας έννοιας που συνδέεται όλο και περισσότερο με την εικόνα των επιχειρήσεων, τόσο σε τοπικό/περιφερειακό όσο και σε παγκόσμιο επίπεδο. Στόχος της εργασίας είναι να προσφέρει στους αναγνώστες μια σφαιρική ενημέρωση, σχετικά με την έννοια και την εφαρμογή της ΕΚΕ, μέσα από την καταγραφή στοιχείων που προέκυψαν μετά από πρωτότυπη έρευνα, χρήση δευτερογενών πηγών πληροφόρησης και επεξεργασία αποτελεσμάτων πρόσφατων ακαδημαϊκών και άλλων ερευνών. Ειδικότερα, στο πρώτο κεφάλαιο γίνεται μια θεωρητική προσέγγιση της ΕΚΕ, όπου παρατίθενται οι διάφοροι ορισμοί που έχουν δοθεί από επίσημους φορείς και που συναντώνται στη διεθνή και εγχώρια βιβλιογραφία. Επίσης, αναφέρονται και ορίζονται οι συγγενείς με την ΕΚΕ έννοιες, καθώς και ο τρόπος με τον οποίο συνδέονται με αυτή. Στη συνέχεια, πραγματοποιείται μια παρουσίαση της ιστορικής πορείας της ΕΚΕ και της εξέλιξής της, από τα πρώτα στάδια εμφάνισής της έως τη σημερινή της μορφή. Πριν το τέλος του κεφαλαίου περιγράφονται οι βασικότεροι λόγοι που συνετέλεσαν στο να αναπτυχθεί η ΕΚΕ. Το δεύτερο κεφάλαιο ασχολείται με τις οπτικές, τα χαρακτηριστικά και τους τομείς δράσεις της ΕΚΕ, καθώς επίσης και με τις κατηγορίες στις οποίες κατατάσσονται οι πρωτοβουλίες - δράσεις ΕΚΕ, ανάλογα με τη περιεχόμενο και το σκοπό τους. Στο ίδιο κεφάλαιο αναλύεται η ΕΚΕ σε σχέση με τους διαφορετικούς τύπους των επιχειρήσεων και σε σχέση με τους διάφορους επιχειρηματικούς κλάδους. Το τρίτο κεφάλαιο, εμπεριέχει μια περίληψη των πιο έγκυρων αποτελεσμάτων επίσημων ερευνών, σχετικά με τα οφέλη που προσκομίζουν οι επιχειρήσεις, οι καταναλωτές, το περιβάλλον και η κοινωνία γενικότερα, από την εφαρμογή της ΕΚΕ. Στο τέταρτο κεφάλαιο επιχειρείται μια κριτική προσέγγιση της ΕΚΕ, όπου εμπεριέχονται παραδείγματα λαθεμένης εφαρμογής ΕΚΕ από επιχειρήσεις, καθώς και απόψεις ειδικών επί του συγκεκριμένου θέματος. Το επόμενο κεφάλαιο ξεκινάει κάνοντας αναφορά στα επίπεδα που προσδιορίζουν τις επιδράσεις της ΕΚΕ και συνεχίζει με μια εκτενή παρουσίαση των τρόπων δημοσιοποίησης των υπεύθυνων δράσεων των οργανισμών, αναλύοντας ιδιαίτερα τον “Κοινωνικό Απολογισμό” και την “Πρωτοβουλία Παγκόσμιας Αναφοράς”. Επίσης, το δεύτερο μέρος του κεφαλαίου ασχολείται με την προτυποποίηση της ΕΚΕ, παραθέτοντας τα πιο γνωστά Πρότυπα και Δείκτες Αξιολόγησης των πρακτικών ΕΚΕ, που έχουν δομηθεί από επίσημους φορείς. Κλείνοντας, κρίνεται απαραίτητο να αναφερθούν και οι βασικότερες ελλείψεις που παρουσιάζουν οι μέθοδοι αξιολόγησης. Στο κεφάλαιο έξι αναλύεται η ισχύουσα κατάσταση του θεσμού της ΕΚΕ στην Ελλάδα. Αρχικά αναφέρονται οι κυριότεροι φορείς που ασχολούνται με το θεσμό στη χώρα μας, καθώς και οι δράσεις τους, ενώ στη συνέχεια αποτυπώνεται η πραγματικότητα της ΕΚΕ από τη σκοπιά των ελληνικών επιχειρήσεων – οργανισμών, καθώς και ο τρόπος με το οποίο την αντιλαμβάνονται οι Έλληνες πολίτες – καταναλωτές και η ελληνική κοινωνία γενικότερα. Όλα τα στοιχεία που χρησιμοποιήθηκαν για την αποτύπωση της ελληνικής κατάστασης στο θέμα της ΕΚΕ προέρχονται από πρόσφατες μελέτες αναγνωρισμένων φορέων. Εν συνεχεία, στο έβδομο κεφάλαιο παρουσιάζεται η κοινωνική δράση της εταιρείας ΓΕΦΥΡΑ Α.Ε., καθώς αποτελεί μια υποδειγματική περίπτωση εταιρείας που εφαρμόζει στην χώρα μας δράσεις ΕΚΕ, οι ποίες χαρακτηρίζονται από αυθεντικότητα και διαφάνεια. Στο κεφάλαιο αυτό, μπορεί κανείς να ενημερωθεί για τις πρακτικές και τα προγράμματα ΕΚΕ, που η εταιρεία έως σήμερα έχει υλοποιήσει με επιτυχία, αλλά και για τις διακρίσεις και βραβεύσεις, με τις οποίες έχει τιμηθεί σε τοπικό και Ευρωπαϊκό επίπεδο για το κοινωνικό της έργο. Η εργασία ολοκληρώνεται, με το όγδοο κεφάλαιο να συνοψίζει τα κυριότερα συμπεράσματα της παρούσης μελέτης και να περιέχει ορισμένες προτάσεις για την ακόμα πιο αποτελεσματική υιοθέτηση και διαχείριση του θεσμού της ΕΚΕ από τις επιχειρήσεις, προς μεγιστοποίηση του οφέλους για τις ίδιες, το περιβάλλον και την κοινωνία στην οποία δραστηριοποιούνται. / This thesis addresses the issue of Corporate Social Responsibility, a concept which is increasingly linked with the image of companies, both local / regional and global level. The aim of this study is to offer readers a comprehensive briefing on the concept and implementation of CSR, through the recording obtained after the original research, using secondary sources of information and processing results and other recent academic surveys. Specifically, the first chapter is a theoretical approach to CSR, which lists the various definitions given by official bodies and experienced in international and domestic literature. Also listed and identified by relatives CSR concepts and how they relate to it. Then made a presentation of the historical progress of CSR and its evolution from the early appearance until today. Before the end of the chapter describes the main reasons that contributed to the development of CSR. The second chapter deals with the visual characteristics and areas of CSR activities, as well as the categories are classified Initiatives - CSR actions depending on the content and purpose. In the same chapter analyzes CSR in relation to different types of businesses in connection with various business sectors. The third chapter contains a summary of more valid results of official surveys on the benefits the operators, consumers, environment and society in general, the implementation of CSR. The fourth chapter is a critical approach to CSR, which contained examples of erroneous application of CSR by businesses, and expert opinion on this matter. The next chapter begins by referring to the levels that determine the effects of CSR and continued with a complete overview of how disclosure of the responsible actions of the agencies, particularly analyzing the "Social Report" and "Global Reporting Initiative. Moreover, the second part of the chapter deals with the standardization of CSR, listing the most popular standards and indicators for evaluating CSR practices, which are structured by official bodies. Finally, it is necessary to mention the key gaps in assessment methods. Section six discusses the current state of CSR institution in Greece. In the beginning the main actors involved in the institution in our country, and their actions and then reflect the reality of CSR in terms of Greek businesses - organizations and how that is perceived by Greek citizens - consumers and the Greek society. All data used to capture the Greek state on the issue of CSR comes from recent studies of recognized institutions. Subsequently, the seventh chapter presents the company's social action BRIDGE SA, and is an exemplary case of a company applied to our country actions CSR, what are characterized by authenticity and transparency. In this chapter, you can update on practices and CSR programs, the company so far has met with success, but also discrimination and awards, which has won local and European level for social work. The work concludes with the eighth chapter summarizes the main findings of this study and contains some suggestions for more effective adoption and management of the institution of CSR by businesses, to maximize benefits for themselves, the environment and society in which they operate.

Som ett resultat av en pågående globalisering och den klimatkris som delvis föranletts härav har ett ökat fokus på hållbarhet tillkommit. Frågan om aktiebolagens eventuella hållbarhetsansvar har trätt in i samhällsdebatten, gestaltat under begreppet Corporate Social Responsibility. Debatten är emellertid splittrad och skilda åsikter har lyfts fram kring huruvida det verkligen kan åläggas företagen att i ökad utsträckning ta ansvar för samhället. Principen om vinstmaximering, som myntades av ekonomen Friedman och som innebär att företagens enda uppgift är att verka för maximal vinst, står mot en allt mer framträdande intressentteori som betonar vikten av att andra värden än just vinst ska tillåtas styra verksamheten. Samtidigt kan en trend urskiljas där företag tar ett ansvar som vid första anblick svårligen kan karaktäriseras som vinstskapande, varvid en fråga om dess rättsliga förankring samt behovet av lagstiftningsåtgärder har tillkommit.   Utgångspunkt för den ställda frågan är vinstsyftespresumtionen som framgår indirekt av 3 kap. 3 § ABL och som innebär att ett aktiebolag, vid avsaknad av ett i bolagsordningen uttryckligen föreskrivet undantag, ska ha som syfte att bereda aktieägarna vinst. Ett agerande i strid med detta presumerade syfte är inte tillåtet och bestämmelsen fungerar således som en skyddsregel för ägarna vilka försäkras om att ledningen handlar i linje med deras intresse av maximal avkastning. Vinstsyftet utgör därför en handlingsram som ledningen måste förhålla sig till vid bolagsförvaltningen. Vid ett vinstsyftesstridigt agerande, innebärande beslut som inte på något sätt förväntas generera mervärde för bolaget, kan rättsliga konsekvenser komma att aktualiseras.    Trots att den aktiebolagsrättsliga regleringen tydligt präglas av vinstsyftespresumtionen och att viss risk är förknippad med ett syftesstridigt agerande har lagstiftaren genom diverse rättsliga konstruktioner möjliggjort för en delvis och helt avvikande syftesbild. Med ett brett formulerat vinstsyfte där en långsiktig vinstmaximering bejakas och med hänsyn till de verktyg som finns att tillgå, där bolagsordningsföreskrift, SAS-princip och gåvoregeln är några av de som är värda att nämna, tycks ledningen och ägarkollektivet ha ett betydande utrymme att verka för ett hållbart företagande. Lagstiftningsåtgärder tycks således inte vara påkallade för att CSR ska kunna tillåtas inom ramen för ABL.

This thesis examines the evolving relationship between protected landscapes and the corporate through the lens of tourism in US national parks, with Yosemite National Park as the empirical case study. It provides an understanding of how protected landscapes are managed by examining wise-use, its connection to responsible actions and sustainable development, and the role ‘corporate natures’ have within this management process - framed around corporate social and environmental responsibility (CSR). This work is concerned with how wise-use is employed alongside the national park priorities of protection and access, so as to understand why private capital is invested in public lands to maintain public good. Such investment is examined through the role of the corporate, to show how making landscape dollarable, its commodification through tourism [visitation and access] has actually provided a safety net and enhanced protection, rather than being the antithesis to it. Tourism has not only created landscapes of economic value but also ones of social and cultural value, places that people connect with and appreciate through an identity of both place and feeling. The main findings of this thesis are that wise-use and corporate actions have evolved and are driven by a new process of CSR, representing corporate social resilience. This new process of CSR is determined by the inclusion of all relevant stakeholders, and advances adaptive co-management, offering a more robust process than the subjective and voluntary ideals of responsibility. This thesis approaches this work through a qualitative empirical study undertaken through archival research, literature reviews and research in the field at Yosemite National Park, which included documentary analysis, interviews and meetings with the main stakeholders in commercial and governance activity. This research forms an important and valuable contribution to environmental management strategies, not only for tourism but also a wider audience.

Idag står Sveriges samhällsaktörer och företagare inför ett antal samhällsutmaningar kopplat till hållbarhet. Som en följd av detta har FN tagit fram globala hållbarhetsmål som avser att skapa aktion för en hållbar utveckling på lång sikt, som kan realiseras av ett hållbart samhällsbyggande på nationell, regional och lokal nivå. Bygg- och anläggningsbranschen ansvarar idag för en omfattande negativ klimatpåverkan och står för en stor del av Sveriges totala utsläpp. Inom branschen finns även risker kopplat till säkerhet och trygghet på arbetsplatserna. Med detta följer ökade krav och förväntningar på att agera ansvarsfullt och bidra till en långsiktigt hållbar samhällsutveckling. Hållbarhet utgör ett omfattande begrepp, som kan vara svårt att definiera. Att arbeta med hållbarhet, är att arbeta med förändring. Därmed upplevs det ofta vara utmanande för företagsledare att lyckas integrera hållbarhet i företagens strategiarbete. Syftet med denna studie är därför att undersöka hur hållbarhet definieras inom företag och av företagsledare i bygg- och anläggningsbranschen, samt att identifiera vilka utmaningar som uppstår när hållbarhet integreras i företagens strategiarbete. Studien grundas i en socialkonstruktivistisk teoretisk ståndpunkt och på en mikronivå undersöks företagsledares upplevda utmaningar av att integrera hållbarhet i strategiarbetet. Genom sju kvalitativa och semistrukturerade intervjuer, har studiens empiriska material samlats in samt analyserats mot studiens teoretiska referensram. Teorierna omfattar hållbarhet, ansvarstagande, organisationsförändring samt strategiarbete ur ett praktikperspektiv. Studiens slutsatser visar på att företagsledare upplever flertalet utmaningar med koppling till att definiera, integrera och säkerställa att hållbarhet genomsyrar strategiarbetet. Vad studien uppvisar är att utmaningar främst beror på en bristande förståelse, kunskap och medvetenhet om vad hållbarhet, ansvarstagande och långsiktig hållbar utveckling innebär samt vad det kan leda till. Studien visar att definitionen av hållbarhet inom större eller centralstyrda företag uttrycks genom värderingar, ledord, policys samt hållbarhetsmål. Hållbarhet integreras i dessa verksamheter via utarbetade strategier och kontrollfunktioner. Inom mindre eller inte centralstyrda företag, visar studien på en svagare definition av hållbarhet i företagens mål och strategier. Däremot bedrivs ett visst hållbarhetsarbete, men detta står främst i nivån med externa krav. Hur hållbarhet integreras i strategiarbetet varierar inom företagen men vad studien visat på är att god kommunikation och en närhet mellan företagsledningen och den operativa verksamheten främjar detta. / In present state, Sweden, as a nation and global actor faces a number of challenges due to societal and environmental challenges. The United Nations has, in response to the comprehensive global challenges, developed several goals aimed to reach a long-term sustainable development. This request each nation, to act and contribute to this through a sustainable development on a national, regional, and local level. The construction industry is currently to be held responsible for a significantly negative impact on the environment and a large part of Sweden's total emissions of today. Within the industry, actors are facing challenges associated to risks and safety issues at the workplace. This is placing comprehensive demands and expectations on the actors to take responsibility and contribute to long-term sustainable social development. Sustainability is a complex and extensive concept that is difficult to fully define. To work for sustainability can therefore be associated with work of change. It is found to be challenging for business managers’ to successfully integrate sustainability into their corporate strategies. So, therefore, the purpose of this study is to investigate how sustainability is defined within companies and by managers in the construction industry, but to also identify the challenges that can arise when sustainability is to be integrated into their corporate strategies. This thesis is based on a social constructivist theoretical approach and research on a micro-level, which enable to capture of managers’ perceived challenges of their strategic work for sustainability. Through seven qualitative and semi-structured interviews, empirical data was collected and analyzed in relation to a theoretical framework chosen for this research; including theories related to sustainability, responsibility, organizational change, and strategy as practice. The research resulted in conclusions which indicate managers’ experience of a majority of challenges associated with defining, integrating, and ensuring that sustainability permeates their strategic work. The study also shows, that challenges are mainly due to a lack of understanding, knowledge, and awareness of the meaning of sustainability, responsibility, and long-term sustainable development as well as what it may lead to. Conclusively, the definition of sustainability as a concept, within larger or centralized companies, is expressed through values, keywords, policies, and goals. Sustainability can thereby be integrated and ensured within the companies through developed strategies and control functions. On the other hand, within smaller or non-centralized companies, the research shows a lack of definitions for sustainability within their corporate goals and strategies. However, work for a sustainable development is still carried out within these companies, but mainly on a level that meets the requirement from external actors. Further conclusions indicate communication and close relations between management and employees to be important within all companies. This to enable integration of sustainability in their corporate strategic work, through the activities and the organization as a whole.

Despite the globally growing interest in corporate responsibility (CR), there is little practical as wellas academic knowledge of CR practises in the media sector. The aim of this study is to make acontribution to the evolving understanding of what CR implies in the media sector by applying astakeholder approach to a case study, which is Alma Media, a Finnish media corporation. Firstly,from the corporate perspective, the objective of this study is to provide Alma Media with a CRagenda, based on the CR priorities defined in stakeholder interviews. Secondly, from a moretheoretical point of view, this study aims to evaluate the stakeholder theory as a means of definingthe CR characteristics of the media sector in Finland.The main body of the primary data is collected by 44 stakeholder interviews, supportedby participant observation at the case company. The data is structured with content analysis andanalysed according to the stakeholder categorisation of Mitchell, Agle and Wood (1997) in order toprioritise between the different stakeholders and their CR interests.The findings indicate Alma Media’s CR priorities are a mix of media ethics (reliability,responsible journalism, journalistic integrity), traditional CR issues (environment, personnel) andcultural responsibility (locality, citizenship). Most stakeholder demands concerns environmentalresponsibility. To understand media CR on a general, global level, further research is needed toconfirm the findings of this study and, particularly, to highlight the international differences andsimilarities in media CR.Concerning the theoretical objective of the study, the study concludes that the Mitchell,Agle and Wood model helps to identify the priority stakeholders and CR issues but fails to capturethe multi-dimensional nature of the power attribute and the role of stakeholder networks in themanagement of CR. Thus, stakeholder theory provides valuable insight into CR management butfurther research on stakeholder network models is needed.

This paper concerns the human rights aspect to tourism, more precisely the tour operator’s impact on human rights. It has become evident that companies within the industry are increasingly expected to also include the negative impacts on people’s human rights in their business. Not only because human rights matter but because the tourism industry is regarded to be next in line for a more careful examination on its negative effects. This study will therefore be an attempt to contribute towards this end by applying a stakeholder approach to the tour operator’s activities. I have chosen to examine the Swedish tour operator Apollo because they are already engaged in the debate and have expressed an ambition to lead the development of responsible tourism. The study shows that the result of their engagement so far is limited in scope because the company has not fully included all participants to their business as stakeholders. And therefore is human rights only partly incorporated in the company’s work toward corporate responsibility.